Regulation 2012/966 - Financial rules applicable to the general budget of the Union

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This regulation was in effect from October 27, 2012 until August  1, 2018.

2.

Key information

official title

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
 
Legal instrument Regulation
Number legal act Regulation 2012/966
Original proposal COM(2010)815 EN
CELEX number i 32012R0966

3.

Key dates

Document 25-10-2012
Publication in Official Journal 26-10-2012; OJ L 298, 26.10.2012,Special edition in Croatian: Chapter 01 Volume 007
Effect 27-10-2012; Entry into force Date pub. + 1 See Art 214
27-10-2012; Application Partial application Art 177, 179, 210,
01-01-2013; Application See Art 214
01-01-2014; Application Partial application Art 58, 59, 60, 61, 62, 63, 50.1.2.C, 82, 139, 140
End of validity 01-08-2018; Partial end of validity See 32018R1046
31-12-2018; Repealed by 32018R1046

4.

Legislative text

26.10.2012   

EN

Official Journal of the European Union

L 298/1
 

REGULATION (EU, EURATOM) No 966/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 25 October 2012

on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

CONTENTS

 

PART ONE

COMMON PROVISIONS
 

TITLE I

SUBJECT MATTER, SCOPE AND DEFINITIONS
 

Article 1

Subject matter
 

Article 2

Definitions
 

Article 3

Compliance of secondary legislation with this Regulation
 

Article 4

Periods, dates and time limits
 

Article 5

Protection of personal data
 

TITLE II

BUDGETARY PRINCIPLES
 

Article 6

Respect for budgetary principles
 

Chapter 1

Principles of unity and of budgetary accuracy
 

Article 7

Scope of the budget
 

Article 8

Specific rules on the principles of unity and budgetary accuracy
 

Chapter 2

Principle of annuality
 

Article 9

Definition
 

Article 10

Type of appropriations
 

Article 11

Accounting for revenue and appropriations
 

Article 12

Commitment of appropriations
 

Article 13

Cancellation and carry-over of appropriations
 

Article 14

Carry-over rules for assigned revenue
 

Article 15

Decommitment of appropriations
 

Article 16

Rules applicable in the event of late adoption of the budget
 

Chapter 3

Principle of equilibrium
 

Article 17

Definition and scope
 

Article 18

Balance from financial year
 

Chapter 4

Principle of unit of account
 

Article 19

Use of euro
 

Chapter 5

Principle of universality
 

Article 20

Definition and scope
 

Article 21

Assigned revenue
 

Article 22

Donations
 

Article 23

Rules on deductions and exchange rate adjustments
 

Chapter 6

Principle of specification
 

Article 24

General provisions
 

Article 25

Transfers by institutions other than the Commission
 

Article 26

Transfers by the Commission
 

Article 27

Transfer proposals submitted to the European Parliament and the Council by the institutions
 

Article 28

Specific rules on transfers
 

Article 29

Transfers subject to special provisions
 

Chapter 7

Principle of sound financial management
 

Article 30

Principles of economy, efficiency and effectiveness
 

Article 31

Compulsory financial statement
 

Article 32

Internal control of budget implementation
 

Article 33

Cost-effective control systems
 

Chapter 8

Principle of transparency
 

Article 34

Publication of accounts, budgets and reports
 

Article 35

Publication of information on recipients and other information
 

TITLE III

ESTABLISHMENT AND STRUCTURE OF THE BUDGET
 

Chapter 1

Establishment of the budget
 

Article 36

Estimates of revenue and expenditure
 

Article 37

Estimated budget of the bodies referred to in Article 208
 

Article 38

Draft budget
 

Article 39

Letter of amendment to the draft...


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This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

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7.

Full version

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8.

EU Monitor

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